The One-Stop Shop (OSS) scheme simplifies VAT reporting for eligible businesses making cross-border B2C supplies within the EU.

This Q&A explains the main rules, responsibilities and best practices for businesses using Slovakia as their Member State of Identification for OSS.

Q1: What is the OSS scheme in Slovakia?

A: OSS (One-Stop Shop) is an optional EU VAT simplification scheme that allows eligible businesses making qualifying cross-border B2C supplies in the EU to declare and pay VAT due in multiple EU countries through a single OSS registration.

Instead of registering separately for VAT in every EU country of consumption solely because of qualifying OSS sales, eligible businesses can report those transactions through their Member State of Identification.

For businesses using Slovakia as their Member State of Identification, OSS is administered by the Slovak Financial Administration.

Q2: How often do I need to file an OSS return?

A: Union OSS returns are filed quarterly.

⚠️ OSS deadlines are strict. The deadline remains the last day of the month following the quarter, even if that date falls on a weekend or public holiday.

Q3: What transactions should I include in my OSS return?

A: Depending on the OSS scheme being used, qualifying transactions can include:

• Intra-EU distance sales of goods to private customers
• Certain cross-border B2C services supplied to customers in other EU Member States
• Relevant corrections to previous OSS returns

Do NOT include:

• Domestic Slovak sales that belong in your Slovak domestic VAT return
• B2B transactions that do not fall within OSS
• Transactions outside the scope of the applicable OSS scheme

⚠️ Not every cross-border transaction belongs in OSS. The correct VAT treatment depends on the circumstances of the transaction.

Q4: What are my responsibilities as a Slovak OSS registrant?

You must:

• Provide accurate and complete transaction data for each quarter
• Upload your data to hellotax on time
• Pay the VAT due within the OSS deadline
• Keep the required OSS records for 10 years
• Submit an OSS return even where there are no qualifying transactions during the quarter

Q5: What happens if I submit late or incomplete OSS data?

Late or incomplete data may mean:

• Your OSS return cannot be prepared or filed on time
• VAT payment may be delayed
• Interest or penalties may apply
• Individual Member States of consumption may take compliance action where appropriate
• Manual intervention by hellotax may be required, with the applicable €119 fee per affected filing

⚠️ Persistent failure to comply with OSS requirements can ultimately result in exclusion from the scheme, subject to the applicable EU rules.

Q6: How do I pay OSS VAT in Slovakia?

OSS VAT is paid to the tax authority in your Member State of Identification, which distributes the relevant VAT to the EU Member States of consumption.

👉 Key points:

• Payment is made in EUR
• OSS VAT should be treated separately from domestic Slovak VAT obligations
• Always use the correct payment reference associated with the OSS return
• Make sure payment reaches the appropriate account within the required deadline

Follow the payment information provided for your filing or contact your hellotax Account Manager if you need assistance.

Q7: What are the “do’s and don’ts” for Slovak OSS filings?

✅ DO:

• Report all qualifying OSS transactions
• Provide complete data for the entire quarter
• Upload your data to hellotax on time
• Keep the required records for 10 years
• Review alerts relating to missing or incorrect transaction information
• Pay OSS VAT within the required deadline

❌ DON'T:

• Include domestic Slovak sales that belong in your domestic VAT return
• Assume every EU B2C transaction automatically belongs in OSS
• Include transactions outside the applicable OSS scheme
• Submit incomplete or incorrect data
• Miss filing or payment deadlines
• Send filing data by email instead of uploading it to hellotax

Q8: How can hellotax help with OSS filings?

hellotax supports you with:

• Preparation of OSS returns based on your transaction data
• Compliance checks to help identify reporting issues
• Guidance on the data required for OSS reporting
• Filing with the relevant tax authority
• Support with corrections or late submissions where required

You remain responsible for providing complete and accurate data on time.

🔑 Summary

• Union OSS returns are filed quarterly
• Q1 → 30 April
• Q2 → 31 July
• Q3 → 31 October
• Q4 → 31 January
• OSS covers qualifying cross-border EU B2C transactions
• Domestic Slovak VAT transactions are not reported through OSS
• OSS records must generally be retained for 10 years
• Accurate and timely data submission and payment are essential

👉 Upload your data to your hellotax account on time and contact your Account Manager if you need assistance.